No. The minimum thresholds that require remote retailers to register and collect Kentucky sales and use tax (200 or more sales into the state or $100,000 or more in gross receipts for sales into the state) do not apply to Kentucky's corporate income tax or the limited liability entity tax.
There is no minimum threshold for Kentucky's corporate income tax or the limited liability entity tax. If a company has any amount of sales, property, or payroll in the state of Kentucky, then that company is required to file a Corporate/LLET tax return.
Doing Business in Kentucky NEXUS References:
- For year 2018 and after: KRS 141.010(7)
- Before year 2018: KRS 141.900(25) and 103 KAR 16:240(2)